Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Cancellation of registration - without any discussion on material on record, even in an exparte proceeding, the Commissioner could not have jumped to the conclusion that the petitioner had indulged in bogus billing activities leading to revenue loss - HC
Cancellation of registration - without any discussion on material on record, even in an exparte proceeding, the Commissioner could not have jumped to the conclusion that the petitioner had indulged in bogus billing activities leading to revenue loss - HC
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